In recent years, refining of semiconductor element is progressing increasingly and more highly accurate linewidth management is necessary. Therefore, in a semiconductor manufacturing site, linewidth management is performed using an electron beam measuring device based on a scanning electron microscope. Measuring accuracy of the linewidth management is determined by magnification calibration accuracy of the scanning electron microscope.
However, when measurement at higher magnification is performed according to the refining of semiconductor elements, since the visual filed of the scanning electron microscope is reduced to a narrow region, fineness equal to or higher than the fineness of a semiconductor pattern is requested for a pattern of a standard sample for performing magnification calibration. To meet the request, as a calibration sample having fineness equal to or smaller than a pitch linewidth of 100 nm, multilayer film samples disclosed in PTL 1 and PTL 2 are proposed.